Additional country-specific invoice requirements for Angola, Nigeria, Mexico, Mozambique

Invoices issued for the listed countries must also comply with the following requirements:

  • Angola
    • Invoices issued by Resident vendors:
      • Must be written in Portuguese language
      • Invoice number must be in a sequential and chronological numbering by document type and economic years
      • Must include the unit and total prices in local currency
      • Must include the applicable tax rates and tax amounts as well as justification of the non-liquidation of the tax when due, mentioning the legal basis
      • Must include the identification of the computer system used for issuing the invoice or equivalent document as well as the certification number
    • Invoice issued by Non-Resident vendors:
      • Must be written in English language
      • All invoices from Non-Resident vendors shall be in USD currency
  • Nigeria
    • Supporting documentation must be provided together with invoice submission for any reimbursable cost.
      • For salary/living allowance – confirmation from employee or letter of attestation
      • For material/other reimbursable cost – valid 3rd party invoice
    • For dual currency process both documents must be issued in PO currency, whereas Naira portion should be marked as ‘payable in Naira’ and accordingly NGN bank account must be provided.
    • For invoices where expedited payment is requested, we recommend including the word ‘ATP’ into the email subject for easier prioritization.
    • For credit notes PO/SES/GR/invoice number should be provided on the face of the document.
  • Mexico
    • Invoices issued by Resident vendors:
      • Must include UUID, a unique identifying code provided by the SAT, Mexico’s tax authority
      • Must include a two-dimensional barcode with a link to the official SAT page
  • Mozambique
    • Invoices issued by Resident vendors or VAT taxpayers:
      • Must be written in Portuguese and issued in MZN currency (interpreted together with VAT Code provisions)
    • Invoices issued by Non-Resident vendors or non-VAT taxpayers:
      • Must be translated to Portuguese if Tax Administration so demands (interpreted together with VAT Code provisions)

Other supplier-related questions or updates?